Reports of the U.S. Board of Tax Appeals, Հատոր 42U.S. Government Printing Office, 1941 |
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Այլ խմբագրություններ - View all
Reports of the U.S. Board of Tax Appeals, Հատոր 24 United States. Board of Tax Appeals Ամբողջությամբ դիտվող - 1932 |
Reports of the U.S. Board of Tax Appeals, Հատոր 39 United States. Board of Tax Appeals Ամբողջությամբ դիտվող - 1939 |
Reports of the U.S. Board of Tax Appeals, Հատոր 9 United States. Board of Tax Appeals Ամբողջությամբ դիտվող - 1929 |
Common terms and phrases
accrued agreement amount assets bank Bank of Montreal beneficiary Board bonds capital stock cash claimed COMMISSIONER OF INTERNAL common stock contract corporation corpus Court death decedent decedent's December 31 decision deduction deficiency deposits determined distribution dividends Docket entitled excess profits tax exchange executed filed FINDINGS OF FACT follows gain gift gift tax grantor gross income held Helvering husband included income tax income tax return income trusts interest INTERNAL REVENUE investment issue J. C. Nichols June lease liability liquidation loan loss ment Nancy Carroll net income paid par value parties partnership payable payment percent peti petitioner petitioner's preferred stock prior profits purchase question received referred respect respondent respondent's Revenue Act royalties securities shares of stock statute stipulated stockholders supra taxable taxpayer thereof tion tioner transaction transfer trust income trust instrument wife
Սիրված հատվածներ
Էջ 494 - No gain or loss shall be recognized if property held for productive use in trade or business or for investment...
Էջ 710 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Էջ 321 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Էջ 710 - ... any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year...
Էջ 410 - ... in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor [except policies of insurance irrevocably payable for the purposes and in the manner specified in section 23 (n), relating to the so-called "charitable contribution...
Էջ 194 - paid or incurred", dependent upon the method of accounting -upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period.
Էջ 155 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Էջ 584 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Էջ 453 - A head of a family is an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation. In the absence of continuous actual residence together, whether or not a person with dependent relatives is a head of a family within the meaning of the Internal...
Էջ 489 - A distribution made by a corporation to its shareholders in its stock or in rights to acquire its stock shall not be treated as a dividend to the extent that it does not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution.